Decision of the Ministry of Finance on Revising Two Departmental Rules Including the Administrative Measures for Bookkeeping
Decision of the Ministry of Finance on Revising Two Departmental Rules Including the Administrative Measures for Bookkeeping
Decision of the Ministry of Finance on Revising Two Departmental Rules Including the Administrative Measures for Bookkeeping
Order of the Ministry of Finance of the People's Republic of China No. 98
March 14, 2019
The Decision of the Ministry of Finance on Revising Two Departmental Rules Including the Administrative Measures for Bookkeeping, which was deliberated and adopted at the executive meeting of the Ministry of Finance, is hereby promulgated and shall become effective from the date of promulgation.
Liu Kun, Minister
Decision of the Ministry of Finance on Revising Two Departmental Rules Including the Administrative Measures for Bookkeeping
It was decided at the executive meeting of the Ministry of Finance that:
I. The Administrative Measures for Bookkeeping shall be amended as follows:
1. Article 4 shall be amended to read "An agency applying for qualification for bookkeeping shall meet all of the following conditions:
1. It shall be a legally incorporated enterprise;
2. It shall have no less than three full-time professionals;
3. The person in charge of bookkeeping business shall have qualifications for the professional technical post with the title of accountant or above, or shall be a full-time professional having engaged in accounting for no less than three years; and
4. It shall have sound internal rules for bookkeeping business.
The professionals of a bookkeeping agency shall have the basic accounting knowledge and business skills and are capable of independantly handling accounting business, and shall be assessed and recognized by the bookkeeping agency.
The term "full-time professional" mentioned in the preceding paragraphs of this Article refers to a professional who engages in bookkeeping in only one agency".
2.
......
Order of the Ministry of Finance of the People's Republic of China No. 98
March 14, 2019
The Decision of the Ministry of Finance on Revising Two Departmental Rules Including the Administrative Measures for Bookkeeping, which was deliberated and adopted at the executive meeting of the Ministry of Finance, is hereby promulgated and shall become effective from the date of promulgation.
Liu Kun, Minister
Decision of the Ministry of Finance on Revising Two Departmental Rules Including the Administrative Measures for Bookkeeping
It was decided at the executive meeting of the Ministry of Finance that:
I. The Administrative Measures for Bookkeeping shall be amended as follows:
1. Article 4 shall be amended to read "An agency applying for qualification for bookkeeping shall meet all of the following conditions:
1. It shall be a legally incorporated enterprise;
2. It shall have no less than three full-time professionals;
3. The person in charge of bookkeeping business shall have qualifications for the professional technical post with the title of accountant or above, or shall be a full-time professional having engaged in accounting for no less than three years; and
4. It shall have sound internal rules for bookkeeping business.
The professionals of a bookkeeping agency shall have the basic accounting knowledge and business skills and are capable of independantly handling accounting business, and shall be assessed and recognized by the bookkeeping agency.
The term "full-time professional" mentioned in the preceding paragraphs of this Article refers to a professional who engages in bookkeeping in only one agency".
2.
......